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The defendant's appeal is dismissed.
Reasons
1. The summary of the grounds for appeal (e.g., imprisonment for a term of two years, a suspended sentence of three years, a fine of 850 million won) imposed by the lower court is too unreasonable.
2. The Defendant issued a false tax invoice that does not fit the substance of transaction, submitted a false list of tax invoices to the tax authority, thereby evading value-added tax and corporate tax by excessively appropriating the purchase amount. The Defendant is disadvantageous to the Defendant, in light of the total sum of supply values of the tax invoices submitted or issued in falsity, and the amount of tax evaded by the Defendant, etc., and the nature of the crime is not good. Each of the crimes of this case interferes with the State’s legitimate exercise of the right to tax collection and the tax justice is damaged, and there are several records of having been sentenced to a fine for violation of the Punishment of Tax Evaders Act, such as fraud, and the
On the other hand, the fact that the defendant made a confession of each of the crimes in this case and paid approximately KRW 45 million out of the amount of tax evaded in this case, the defendant's health condition seems to require long-term hospitalization and treatment as it is not good, and the fact that the court is going to pay the amount of tax evaded continuously in the future is favorable to the defendant.
In addition, in a case where there is no change in the conditions of sentencing compared to the first instance court, and the sentencing of the first instance court does not deviate from the reasonable scope of discretion, the appellate court is reasonable to respect it (see Supreme Court en banc Decision 2015Do3260, Jul. 23, 2015). In addition, even if comprehensively considering various circumstances, including the Defendant’s age, family relationship, character and conduct, and environment, the lower court’s punishment is too unreasonable.
Defendant’s assertion is without merit.
3. The Defendant’s appeal is without merit and thus, pursuant to Article 364(4) of the Criminal Procedure Act.